FAC Explorer

Audit 343957

FY End
2024-06-30
Total Expended
$799,465
Findings
8
Programs
13
Organization: Gibraltar Area School District (WI)
Year: 2024 Accepted: 2025-02-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524546 2024-004 Material Weakness - I
524547 2024-004 Material Weakness - I
524548 2024-005 Significant Deficiency - I
524549 2024-005 Significant Deficiency - I
1100988 2024-004 Material Weakness - I
1100989 2024-004 Material Weakness - I
1100990 2024-005 Significant Deficiency - I
1100991 2024-005 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $273,013 Yes 2
93.778 Medical Assistance Program $113,084 - 0
84.425U Education Stabilization Fund $94,262 Yes 0
84.010 Title I Grants to Local Educational Agencies $84,337 - 0
84.358 Rural Education $51,949 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $24,615 - 0
10.555 National School Lunch Program $19,446 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $16,030 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $10,253 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.553 School Breakfast Program $5,901 - 0
84.173 Special Education Preschool Grants $5,437 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $4,462 - 0

Contacts

Name Title Type
G433QRNFR5C4 Mark Lindem Auditee
9208683284 Leah Lasecki Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% for indirect costs. The accompanying schedules of expenditures of federal and state awards for the are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the District. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% for indirect costs. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% for indirect costs. The Wisconsin Department of Public Instruction is the state oversight agency for the District.

Finding Details

Finding 2024-004
2024-004 Procurement Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Material weakness in internal control over compliance, Other Matters Criteria or Specific Requirement 2 CFR 200.320 Methods of Procurement state that if noncompetitive procurement method is used, single source documentation must be maintained. Condition During our testing of procurement transactions of the program we noted that 2 of 2 vendors selected were not supported by single source noncompetitive procurement documentation to support that the District is prudent with the monies used towards the program. Questioned Costs None. Context The District's procurement documentation did not conform to Uniform Guidance for 2 of 2 vendors tested in our sample. Cause The District did not properly document the method being used. Effect The District is not in compliance with procurement documentation requirements. Vendors may be paid with federal funds with no supporting documentation maintained for the procurement method used. Repeat Finding - No Recommendation We recommend the District review procurement policies and establish a procurement documentation process in order to ensure this policy is being followed. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-004
2024-004 Procurement Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Material weakness in internal control over compliance, Other Matters Criteria or Specific Requirement 2 CFR 200.320 Methods of Procurement state that if noncompetitive procurement method is used, single source documentation must be maintained. Condition During our testing of procurement transactions of the program we noted that 2 of 2 vendors selected were not supported by single source noncompetitive procurement documentation to support that the District is prudent with the monies used towards the program. Questioned Costs None. Context The District's procurement documentation did not conform to Uniform Guidance for 2 of 2 vendors tested in our sample. Cause The District did not properly document the method being used. Effect The District is not in compliance with procurement documentation requirements. Vendors may be paid with federal funds with no supporting documentation maintained for the procurement method used. Repeat Finding - No Recommendation We recommend the District review procurement policies and establish a procurement documentation process in order to ensure this policy is being followed. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-005
2024-005 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Significant Deficiency in internal control over compliance Criteria or Specific Requirement 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services with them. Questioned Costs None. Context The District did not document their review 1 of 1 vendors tested in our sample to document they were not suspended or debarred when initiating covered transactions in the current year. Cause The District does not have a policy or procedure in place to document if a vendor is debarred or suspended. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding – No Section III – Federal Award Findings and Questioned Costs (Continued) 2024-005 (Continued) Recommendation We recommend the District establish procedures that are in accordance with Uniform Guidance to document their verification that the vendor is not suspended or debarred at the beginning of the year or before entering into a contract. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-005
2024-005 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Significant Deficiency in internal control over compliance Criteria or Specific Requirement 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services with them. Questioned Costs None. Context The District did not document their review 1 of 1 vendors tested in our sample to document they were not suspended or debarred when initiating covered transactions in the current year. Cause The District does not have a policy or procedure in place to document if a vendor is debarred or suspended. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding – No Section III – Federal Award Findings and Questioned Costs (Continued) 2024-005 (Continued) Recommendation We recommend the District establish procedures that are in accordance with Uniform Guidance to document their verification that the vendor is not suspended or debarred at the beginning of the year or before entering into a contract. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-004
2024-004 Procurement Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Material weakness in internal control over compliance, Other Matters Criteria or Specific Requirement 2 CFR 200.320 Methods of Procurement state that if noncompetitive procurement method is used, single source documentation must be maintained. Condition During our testing of procurement transactions of the program we noted that 2 of 2 vendors selected were not supported by single source noncompetitive procurement documentation to support that the District is prudent with the monies used towards the program. Questioned Costs None. Context The District's procurement documentation did not conform to Uniform Guidance for 2 of 2 vendors tested in our sample. Cause The District did not properly document the method being used. Effect The District is not in compliance with procurement documentation requirements. Vendors may be paid with federal funds with no supporting documentation maintained for the procurement method used. Repeat Finding - No Recommendation We recommend the District review procurement policies and establish a procurement documentation process in order to ensure this policy is being followed. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-004
2024-004 Procurement Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Material weakness in internal control over compliance, Other Matters Criteria or Specific Requirement 2 CFR 200.320 Methods of Procurement state that if noncompetitive procurement method is used, single source documentation must be maintained. Condition During our testing of procurement transactions of the program we noted that 2 of 2 vendors selected were not supported by single source noncompetitive procurement documentation to support that the District is prudent with the monies used towards the program. Questioned Costs None. Context The District's procurement documentation did not conform to Uniform Guidance for 2 of 2 vendors tested in our sample. Cause The District did not properly document the method being used. Effect The District is not in compliance with procurement documentation requirements. Vendors may be paid with federal funds with no supporting documentation maintained for the procurement method used. Repeat Finding - No Recommendation We recommend the District review procurement policies and establish a procurement documentation process in order to ensure this policy is being followed. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-005
2024-005 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Significant Deficiency in internal control over compliance Criteria or Specific Requirement 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services with them. Questioned Costs None. Context The District did not document their review 1 of 1 vendors tested in our sample to document they were not suspended or debarred when initiating covered transactions in the current year. Cause The District does not have a policy or procedure in place to document if a vendor is debarred or suspended. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding – No Section III – Federal Award Findings and Questioned Costs (Continued) 2024-005 (Continued) Recommendation We recommend the District establish procedures that are in accordance with Uniform Guidance to document their verification that the vendor is not suspended or debarred at the beginning of the year or before entering into a contract. Views of Responsible Officials There is no disagreement with this finding.
Finding 2024-005
2024-005 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Names: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347 Type of Finding Significant Deficiency in internal control over compliance Criteria or Specific Requirement 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services with them. Questioned Costs None. Context The District did not document their review 1 of 1 vendors tested in our sample to document they were not suspended or debarred when initiating covered transactions in the current year. Cause The District does not have a policy or procedure in place to document if a vendor is debarred or suspended. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding – No Section III – Federal Award Findings and Questioned Costs (Continued) 2024-005 (Continued) Recommendation We recommend the District establish procedures that are in accordance with Uniform Guidance to document their verification that the vendor is not suspended or debarred at the beginning of the year or before entering into a contract. Views of Responsible Officials There is no disagreement with this finding.